Written Question·Treasury·UIN 70023

Carbon Emissions: VAT

Tabled: 22 July 2025
Answered: 4 September 2025

Question

Edward Morello

Liberal Democrat — West Dorset

To ask the Chancellor of the Exchequer, if she will make it her policy to exempt donations to verified carbon offsetting projects from VAT.

Answer

Dan Tomlinson
Payments that are made voluntarily, without expectation of receiving goods or services in return, fall outside the scope of VAT. This is a core principle of the VAT system. As such, donations to verified carbon offsetting projects are not subject to VAT, ...
ⓘ

This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 70023) →